How to close a sole proprietorship in Uruguay: DGI, BPS and pending obligations

Simply stopping invoices does not close a sole proprietorship. Obligations and filings may continue while the activity remains registered as open.

Before cessation

• Confirm the actual final date of activity.
• Review pending receipts, credit notes and electronic invoicing matters.
• Check outstanding DGI payments and returns.
• Check BPS or the relevant fund for contributions and registration status.

After the procedure

Keep cessation certificates and accounting records for the applicable statutory periods, and verify that no future obligations remain open by mistake.